The following information concerns production in the Forging Department for September. All direct materials are placed into the process at the beginning of production, and conversion costs are incurred evenly throughout the process. The beginning inventory consists of $40,950 of direct materials.

ACCOUNT Work in Process-Forging Department ACCOUNT NO Balance Date Item Debit Credit Debit Credit Sept. 1 Bal., 4,500 units, 80% completed 30 Direct materials, 41,000 units 30 Direct labor 30 Factory overhead 30 Goods finished, ? units 30 Bal., 3,600 units, 70% completed 49,590 410,390 453,250 512,440 360,800 42,860 59,190 a. Determine the number of units transferred to the next department. 41,900 units b. Determine the costs per equivalent unit of direct materials and conversion. If required, round your answer to two decimal places. Cost per equivalent unit of direct materials Cost per equivalent unit of conversion c. Determine the cost of units started and completed in September